BOCES officials did not properly plan or budget for capital expenditures.

The former Clerk-Treasurer did not accurately and completely account for, record or report financial transactions in a timely manner.

District officials did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially to officials.

District officials did not adequately manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials.

The Board and District officials did not effectively manage the District's fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers.

School officials did not ensure credit card charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective and timely review of credit card charges.

BOCES officials' budget development process was ineffective and did not ensure reasonable budget estimates.

The Board and District officials properly established the District's nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed.

The Board and District officials did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy.

District officials did not ensure the District's website provided the public with transparent and comprehensive financial information. As a result, the community and other interested parties could not readily access and review information that could be used to make informed decisions.

The Board and officials did not effectively manage the District's financial condition

BOCES officials did not always accurately compensate employees.

District officials did not always ensure transportation contracts were procured and monitored in the best interest of taxpayers.

District officials did not identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $68,200 for reimbursements to which it was entitled.

The Board did not ensure that cash disbursements were properly approved, accurately recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes.

District officials did not ensure that network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials.

District officials did not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials.

The former Supervisor did not ensure all cash in his custody was properly collected and disbursed.

District officials did not adequately secure user account access to the network or properly manage user accounts and permissions in financial and student information applications. As a result, there is a significant risk that network resources, financial data and student information could be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated confidentially.

BOCES officials did not maximize interest earnings. As a result, over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865.